https://www.taxtmi.com/caselaws?id=412759 The Court dismissed the Writ Appeal challenging a draft assessment order under Section 143(3) of the Income Tax Act for Assessment Year 2013-14 due to amalgamation and jurisdictional defects. The appellant's argument that prior notifications about amalgamation entitled them to challenge the assessment on a non-existing entity was deemed a mixed question of law and fact, best addressed through statutory remedies. The Court emphasized the need to follow statutory procedures, advising the appellant to utilize remedies under the Income Tax Act for addressing jurisdictional issues, and allowing for a thorough examination by the assessing authority. en-us Wed, 15 Sep 2021 00:00:00 +0530 Fri, 29 Apr 2022 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412759 The Court dismissed the Writ Appeal challenging a draft assessment order under Section 143(3) of the Income Tax Act for Assessment Year 2013-14 due to amalgamation and jurisdictional defects. The appellant's argument that prior notifications about amalgamation entitled them to challenge the assessment on a non-existing entity was deemed a mixed question of law and fact, best addressed through statutory remedies. The Court emphasized the need to follow statutory procedures, advising the appellant to utilize remedies under the Income Tax Act for addressing jurisdictional issues, and allowing for a thorough examination by the assessing authority. Case-Laws Income Tax Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412759